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2016 (2) TMI 438 - AT - CustomsRevokation of Licenced Customs Broker Licence - one of their employees forged the document of export shipment of polished granite slabs. - It submitted that SCN was not issued within 90 days from the date of suspension as per CHALR and also submits that no specific allegation was made for any contravention in the CHALR clause against the appellant. - Held that:- , it is evident that no proceedings initiated against the exporter or appellant under Customs Act as there is no violation but proceeded action under CHALR. This fact is confirmed by the adjudicating authority in the findings at para 22 of order and also expressed in clear terms that there is no involvement of the management i.e. Appellant in the act committed by the employee. In several Tribunal's decisions consistently held that the CHA cannot be held liable for the acts of employee and set aside the revocation of Licence. - impugned orders revoking the CHA licence of the appellant is unsustainable and liable to be set aside. - Decided in favor of appellant.
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